The purpose of this essay is to examine for the age discrimination towards older people in the working life. The essay practice EU-law and national law to examine the age discrimination. It also looks for the limits towards age discrimination. A presentation of the rules will make it easier to see how employers are possible to get around the ban against age discrimination. This essay also illustrates how age discrimination emerges in recruitment processes and then how to discourage age discrimination.

This essay is about the question if there is any difference in quality at the homes for the elderly in Skåne, depending on however the home is run by a public organization or private counterpart. The quality of the homes is meet with the help of numbers in ?the guide for the elderly? the facts in the guide are collected and judged by the ?Swedish National Board of Health. The result from the guide is divided into seven areas of quality, and then compared in a statistic test between the different types of organizations. And finally the result of the statistics is put in the context of the theory of New Public Management.

Masters thesis in Business Economics IV, VT 2012Linneuniversity in Kalmar Authors: Johanna Susaeg and David JohanssonTutor: Petter BoyeExaminer: Karin JonnergårdTitle: Fair value - How real is it? Background and research discussion: The concept of fair value is today connected with great uncertainty, which may be a result of the various guidelines developed during recent years. Hence, auditors have an important role in situations where they have to make projections concerning fair value and also do inspections of the management´s own assumptions.     The critique that has been shown regarding fair value is that it can be difficult to estimate, especially when there is no active market to proceed from. This problem has been confirmed through that the management often uses the estimations subjectivity to deliberately show higher or lower values in the accounts. Purpose: The purpose of this essay is to study and describe auditors, appraisers and real estate companys interest and procedure in valuation of real estates.  We also going to describe theirs view on fair value of real estates plus analyze and explain the actor?s roles in the valueprocess and how their particular interests can affect the final valuation in different situations. Methodology: The study is characterized by a qualitative method containing a pilot interview and several personal interviews with auditors, estimators, and real estate companies.

Storing kinetic energy in a flywheel allows for more efficient driving of electricvehicles. Research in this area is in progress at Uppsala University, where a flywheelwith magnetic bearings encased in a vacuum chamber is being constructed. To makethis possible methods for measuring the current through the electromagnets in thebearings and temperatures in the flywheel need to be developed. This has been thepurpose of this report. The current measurement resulted in a resistive method, andthe implementation of eight measurement circuits in the system.

Syftet med den här studien är att undersöka textlämpligheten och dyslexianpassning av de texter som förekommer i svenska läroböcker i engelska A på gymnasiet. De läroböcker som undersöks är Master Plan, Straight Forward, RealTime1 och Spring Board 1. För att navigera rätt bland tidigare forskning och lärobokstexterna väljer jag att jobba utefter en frågeställning: 1. Vad kan ses som dyslexianpassning och vad är icke dyslexianpassning i läroböcker som används i engelska A? För att kunna undersöka textlämpligheten och dyslexianpassningen i lärobokstexterna användes två metoder; strukturell textanalys och innehållsanalys/läsbarhetsanalys. Resultatet av dessa analyser är bland annat att läroboken RealTime1 har stora fördelar för elever med dyslexi vad gäller textlämplighet..

Vid kemisk massatillverkning finns behov av mättekniker som möjliggör ytterligare optimering av processen. Möjligheten att analysera svartlut med hjälp av aktiv akustisk spektrometri utreddes genom att ett online instrument konstruerdes och installerdes på ett pappersbruk. Analyser med multivariata metoder utfördes på resultaten. På grund av yttre omständigheter försenades arbetet, och ett tillräckligt dataunderlag för en definitiv slutsats erhölls ej. En rad vidare arbeten föreslås..

SAMMANFATTNING Under det senaste decenniet har utvecklingen inom svensk lagstiftning gått oerhört fort fram. Anledningen är att de svenska redovisningsreglerna har anpassats efter de internationella som i första hand är avsedda för större bolag. Konsekvenserna blev ett allt för stort och komplext regelverk för de mindre bolagen. Bokföringsnämnden inledde därför arbetet med att ta fram förenklade redovisningsregler för de allra minsta företagen, de så kallade K1-företagen. Även regeringen har uppmärksammat de ökade kostnaderna för redovisningsarbetet vilka i dagsläget uppgår till 1 645 miljoner kronor för svenskt näringsliv.

Studien belyser uttagningsprocessen och mottagandet av kvotflyktingar ur de arbetandes perspektiv samt studerar samverkan mellan olika aktörer som arbetar med frågan. Studien är uppdelad i fyra delar där första delen tar upp processen och samverkan mellan aktörer. Andra delen belyser problematik och konsekvenser kring samverkan samt olika aktörers synsätt. Granskning av likheter och skillnader mellan kvotflyktingar och andra flyktinggrupper belyses i tredje delen och sista delen tar upp hur lagstiftning och kriterier inverkar i processen..

This report is the result of an investigation of the possibility to use RFID-technology in a producing company. The investigation is focused on a flow between the company?s producing subsidiary company in Lithuania and its main facility in Sweden.RFID is the abbreviation for radiofrequency identification. The RFID-technology forms the base of a system with wireless information transmission between an object to which a transponder, also called tag, has been attached and a reader. The information is transmitted by radio waves and the system is equipped with software that can digitalise the radio waves.

The culture center studied has gone from being organized by enthusiasts and ideals, to being institutionalized with a educational association responsible for the management. The questions discussed are ? how this change affects the active people in the house and what consequences these changes make for the institution of the house and for the regular management..

The importance of chemical use is enormous for areas such as agriculture, industry and medicine and hence a prerequisite for our modern society. In order to protect humans and the environment from the negative effects of chemical use, chemical regulations have been used at a relatively early stage in our history. The purpose of REACH, the new chemical regulation of the European Union, is to generate new knowledge of chemicals within the European market and to increase the responsibilities of the enterprises when it comes to risk management. Whether the enterprises will implement the regulations or not will be of vital importance for the realization of the law?s intentions.The purpose of this study was to identify possibilities and problems that can occur when a downstream-user SME is about to implement REACH.

One of the environmental problems today in seas, lakes and streams is eutrophication. This is often caused by nutrients such as phosphorus (P) and nitrogen (N) that leak from agricultural areas. A measure to partly prevent the nutrient discharge is to construct or restore wetlands.In order to control the efficiency of nutrient reduction of existing wetlands in the county, the administrative board in Västra Götaland wants to find different criterias for reference wetlands. These reference wetlands should represent other wetlands and be used in future evaluations of reduction of nutrients and design of constructed wetlands. According to the administrative board in Västra Götaland the reference wetlands should have a catchment area of about 50 hectare consisting of at least 70 % arable land, to represent wetlands created to remove nutrients.

The purpose of the study is to highlight the issue of student loans securitization, and assure the importance and benefits that could be realized by performing such a transaction. The methodology is a case study for The National Board of Student Aid. It is a qualitative study, mainly using interviews, literature and scientific articles. By using this information we construct a securitization transaction structure ?CSN 2006-1?, and conduct a cost/benefit analysis.

This report consists of  an anlysis of the imapct of a dam failure at Tjärnviksdalen in Ragunda, Sweden. The analysis is conducted using the EU model for environmental impact assessments, as well as a group interview. The presentation of the results in the form of a map  where the water level has been raised to the level that the County Board  of Jämtland considers to be possible in case of a dam failure.The result of this work is a detailed analysis of the consequenses that a dam failure would cause, the result consider everything from the direct consequences of the water column to an analysis of the chemical changes that the water would undergo.Parts of the analysis have shown that the purification centre and the old deposits will have the biggest impact on Hammarstrand. Both the purification centre and the deposits will realise chemicals to its nearest environment and because of the flooded purification centre the city will not have the ability to clean the water. .

AssiDomän Frövi board mill has in cooperation with students from Graphic Technologyat the University of Dalarna a degree project that involves developing package solutionsin carton material from AssiDomän Frövi. This year the basic condition was to use theweights 270g/m2, 300g/m2 and 330g/m2 and choose between Frövi Bright, Frövi Lightand Frövi Carry.The packages were supposed to be in the segments industrial products,chocolate/sweets and beauty products/cosmetics. Two packages were produced in thesegments industrial products and beauty products/cosmetics.The first package, produced in the industrial segment, contains textile color and templatesand the second package is a gift package and contains nail polish.The investigation part of the project deals with how the packages today are fit forrheumatics in opening purpose..